PENGARUH PROFITABILIS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP KETETAPAN WAKTU

Abstract

The focus of this study is to identify the impact of profitability, liquidity, and company size on the timeliness of financial reporting. This study focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period, covering a population of 125 companies. In this study, the purposive sampling method was used to select 55 samples. Analysis was carried out using regression at a significance level of 5% (0.05) using SPSS version 27. Observations were carried out for 3 years, resulting in a total of 165 samples. Secondary data is taken from the company's financial reports. Data analysis includes descriptive statistical analysis techniques, logistic regression to test the feasibility of the model, the overall model, logistic regression coefficient, omnibus test, and coefficient of determination (R2). The study results indicate that individually, profitability and liquidity have not had a significant impact on financial reporting, while entity size has a significant influence. Overall, profitability, liquidity, and entity size have an influence on financial reporting compliance.